NRS 372A.270
Maintenance and availability of records of taxpayer

  • penalty.

1.

Each person responsible for maintaining the records of a taxpayer shall:

(a)

Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive;

(b)

Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, is finally determined, whichever is longer; and

(c)

Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.

2.

Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.

Source: Section 372A.270 — Maintenance and availability of records of taxpayer; penalty., https://www.­leg.­state.­nv.­us/NRS/NRS-372A.­html#NRS372ASec270 (accessed May 26, 2025).

May 26, 2025

§ 372A.270. Maint. & availability of records of taxpayer's source at nv​.us